Aplicación del COPCI para el reconocimiento total de la exoneración del impuesto a la renta en el sector farmacéutico en la ciudad de Guayaquil.

Abstract

The Ecuadorian government, seeking strategies to increase the amount of investments made in the country, has developed the Organic Code of Production, Trade and Investment commonly called COPCI. This rule considers the main requirements so that companies that make productive investments can benefit from tax exemptions as incentives to their investment. Therefore, this paper analyzes the incentives presented in the COPCI and its impact on the income statement of a company that has been selected as the object of study. For the development of this work, a non-experimental research with a qualitative approach was designed; that is, a non-numerical exploration of the data was carried out through an interview conducted with the general manager of the company, which was selected by means of a convenience sampling. The result was that the interviewee considers that the requirements set out in the COPCI are acceptable and would be willing to make the necessary changes to access them, on the other hand, the interest in paying less taxes is the main objective when applying the COPCI. Finally, this research was aimed at studying the main incentives mentioned in the standard. A case study of the application and its impact on the income statement was studied, accounting for the amount of tax saved as a result of the COPCI application. Finally, the filling of form 101 for the declaration of additional deductions and the exemption of income tax was carried out.